HARRISBURG — Penn State said Monday it is paying $59.7 million to 26 young men over claims of child sexual abuse at the hands of former assistant football coach Jerry Sandusky. The school said 23 deals are signed and three are agreements in principle, but it did not disclose the names of the recipients. The school faces six other claims, and the university says it believes some of those do not have merit while others may produce settlements. University President Rodney Erickson issued a statement calling the announcement a step forward for victims and the school. The settlements have been unfolding since mid-August, when attorneys for the accusers began to disclose them. Penn State has not been confirming them, waiting instead to announce deals at once. Penn State has spent more than $50 million on other costs related to the Sandusky scandal, including lawyers’ fees, public relations expenses, and adoption of new policies and procedures related to children and sexual abuse complaints. Sandusky, 69, has been pursuing appeals while he serves a 30- to 60-year state prison sentence on 45 criminal counts.